EXHIBIT 24
             CONSENT OF INDEPENDENT ACCOUNTANTS
                              
                              
                              
We   consent  to  the  incorporation  by  reference  in
the registration  statement of Continental Materials
Corporation  and Subsidiaries on Form S-8 (File No. 33-
23671) of our report  dated March  14,  1996  on  our
audits of the  consolidated  financial statements   and
financial  statement  schedule  of  Continental Materials
Corporation and Subsidiaries as of December  30,  1995 and
December  31, 1994, and for the three years  in  the  period
ended  December  30,  1995, which reports are  included  in
this Annual Report on Form 10-K.

                     COOPERS & LYBRAND L.L.P.



Chicago, Illinois
March 27, 1996